Is there a gender effect on the quality of audit services?

Should we expect a gender effect on the quality of audit services? Both the behavioural economics literature and the glass ceiling for women in the audit profession suggest an affirmative answer to this question. We conduct the study with a sample of Spanish-listed companies for the period between 2...

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Detalles Bibliográficos
Autores: García Blandón, Josep, Argilés Bosch, Josep M., Ravenda, Diego
Tipo de recurso: artículo
Estado:Versión aceptada para publicación
Fecha de publicación:2019
País:España
Institución:Varias* (Consorci de Biblioteques Universitáries de Catalunya, Centre de Serveis Científics i Acadèmics de Catalunya)
Repositorio:Recercat. Dipósit de la Recerca de Catalunya
OAI Identifier:oai:recercat.cat:2445/127656
Acceso en línea:https://hdl.handle.net/2445/127656
Access Level:acceso abierto
Palabra clave:Empreses auditores
Estudis de gènere
Dones
Accounting firms
Gender studies
Women
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spelling Is there a gender effect on the quality of audit services?García Blandón, JosepArgilés Bosch, Josep M.Ravenda, DiegoEmpreses auditoresEstudis de gènereDonesAccounting firmsGender studiesWomenShould we expect a gender effect on the quality of audit services? Both the behavioural economics literature and the glass ceiling for women in the audit profession suggest an affirmative answer to this question. We conduct the study with a sample of Spanish-listed companies for the period between 2008 and 2015 and use the quality of the client's financial statements as a proxy for the quality of audit services. The results provide sound and consistent support for a positive female auditor effect on the quality of audit services. Although our figures suggest that men and women tend to audit different types of clients, the results are not driven by these differences. Moreover, the gender effect occurs from the very first year of the appointment of a female partner to replace a male auditor. This study may contribute to challenging stereotypes and may be informative for the ongoing political debate regarding the under-representation of women in senior management levels.Elsevier2019202220192019info:eu-repo/semantics/articleinfo:eu-repo/semantics/acceptedVersion12 p.application/pdfhttps://hdl.handle.net/2445/127656Articles publicats en revistes (Empresa)reponame:Recercat. Dipósit de la Recerca de Catalunyainstname:Varias* (Consorci de Biblioteques Universitáries de Catalunya, Centre de Serveis Científics i Acadèmics de Catalunya)InglésVersió postprint del document publicat a: https://doi.org/10.1016/j.jbusres.2018.11.024Journal of Business Research, 2019, vol. 96, num. March, p. 238-249https://doi.org/10.1016/j.jbusres.2018.11.024cc-by-nc-nd (c) Elsevier, 2019http://creativecommons.org/licenses/by-nc-nd/3.0/esinfo:eu-repo/semantics/openAccessoai:recercat.cat:2445/1276562026-05-29T05:05:01Z
dc.title.none.fl_str_mv Is there a gender effect on the quality of audit services?
title Is there a gender effect on the quality of audit services?
spellingShingle Is there a gender effect on the quality of audit services?
García Blandón, Josep
Empreses auditores
Estudis de gènere
Dones
Accounting firms
Gender studies
Women
title_short Is there a gender effect on the quality of audit services?
title_full Is there a gender effect on the quality of audit services?
title_fullStr Is there a gender effect on the quality of audit services?
title_full_unstemmed Is there a gender effect on the quality of audit services?
title_sort Is there a gender effect on the quality of audit services?
dc.creator.none.fl_str_mv García Blandón, Josep
Argilés Bosch, Josep M.
Ravenda, Diego
author García Blandón, Josep
author_facet García Blandón, Josep
Argilés Bosch, Josep M.
Ravenda, Diego
author_role author
author2 Argilés Bosch, Josep M.
Ravenda, Diego
author2_role author
author
dc.subject.none.fl_str_mv Empreses auditores
Estudis de gènere
Dones
Accounting firms
Gender studies
Women
topic Empreses auditores
Estudis de gènere
Dones
Accounting firms
Gender studies
Women
description Should we expect a gender effect on the quality of audit services? Both the behavioural economics literature and the glass ceiling for women in the audit profession suggest an affirmative answer to this question. We conduct the study with a sample of Spanish-listed companies for the period between 2008 and 2015 and use the quality of the client's financial statements as a proxy for the quality of audit services. The results provide sound and consistent support for a positive female auditor effect on the quality of audit services. Although our figures suggest that men and women tend to audit different types of clients, the results are not driven by these differences. Moreover, the gender effect occurs from the very first year of the appointment of a female partner to replace a male auditor. This study may contribute to challenging stereotypes and may be informative for the ongoing political debate regarding the under-representation of women in senior management levels.
publishDate 2019
dc.date.none.fl_str_mv 2019
2019
2019
2022
dc.type.none.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/acceptedVersion
format article
status_str acceptedVersion
dc.identifier.none.fl_str_mv https://hdl.handle.net/2445/127656
url https://hdl.handle.net/2445/127656
dc.language.none.fl_str_mv Inglés
language_invalid_str_mv Inglés
dc.relation.none.fl_str_mv Versió postprint del document publicat a: https://doi.org/10.1016/j.jbusres.2018.11.024
Journal of Business Research, 2019, vol. 96, num. March, p. 238-249
https://doi.org/10.1016/j.jbusres.2018.11.024
dc.rights.none.fl_str_mv cc-by-nc-nd (c) Elsevier, 2019
http://creativecommons.org/licenses/by-nc-nd/3.0/es
info:eu-repo/semantics/openAccess
rights_invalid_str_mv cc-by-nc-nd (c) Elsevier, 2019
http://creativecommons.org/licenses/by-nc-nd/3.0/es
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv 12 p.
application/pdf
dc.publisher.none.fl_str_mv Elsevier
publisher.none.fl_str_mv Elsevier
dc.source.none.fl_str_mv Articles publicats en revistes (Empresa)
reponame:Recercat. Dipósit de la Recerca de Catalunya
instname:Varias* (Consorci de Biblioteques Universitáries de Catalunya, Centre de Serveis Científics i Acadèmics de Catalunya)
instname_str Varias* (Consorci de Biblioteques Universitáries de Catalunya, Centre de Serveis Científics i Acadèmics de Catalunya)
reponame_str Recercat. Dipósit de la Recerca de Catalunya
collection Recercat. Dipósit de la Recerca de Catalunya
repository.name.fl_str_mv
repository.mail.fl_str_mv
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score 15,81155

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